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Which one of the following would not be included in the overall audit strategy?

When preparing audit documentation, the auditor of a smaller entity may find it helpful and efficient to record various aspects of the audit together in a single document, with cross-references to supporting working papers as appropriate. Examples of matters that may bedocumented together in the audit of a smaller entity include the understanding of the entity and its internal control, the overall audit strategy and audit plan, materiality, assessed risks, significant matters noted during the audit, and conclusions reached.

Which one of the following would not be included in the overall audit strategy?
A . Details of economic factors and industry conditions
B . The results of initial analytical procedures
C . Confirmation of management’s responsibility for the financial statements
D . Identification of specific audit risks

Answer: C

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